Our company plans to hire an agent to import a batch of goods, but we are currently confused about the issue of the customs declaration name. In the case of pure agency import, whose name should be used for customs declaration? Should it be the agency company or us, the consignor? What specific regulations and considerations are involved here? We hope to receive professional advice. Thank you!
The company imports goods through an agency company. The "Payment Unit (Person)" on the Special Payment Receipt for Customs Import VAT includes the names of both the agency company and itself. It asks whether it can deduct the VAT on imported goods and the required conditions. The best answer points out that if the original payment receipt is obtained and the import business is genuine and compliant, it can be deducted as required. At the same time, attention should be paid to authenticating or checking and confirming as required, and accurately filling in the relevant columns of the tax return.
The company entrusts Zhongshitong to act as an agent for importing goods. I don't know how to fill out the agency import customs declaration form and am asking about the filling rules and precautions for each column. The best answer states that the operating unit should fill in the information of the agent Zhongshitong, the consignee unit should fill in the information of the actual consignee company, the commodity name should be filled in truthfully, the trade mode, duty exemption nature, etc. should be selected according to the actual situation, and the agency relationship can be noted in the remarks column. Be sure to fill it out carefully and accurately to avoid affecting customs clearance.
The company imports goods through an agent and obtains a special payment receipt for customs import value-added tax with the names of both the company and the agency company. It asks about how to make deductions, relevant procedures, and precautions. The best answer indicates that generally, the unit that obtains the original receipt makes the deduction. It needs to collect data, verify information, export data, import the data during declaration, and fill in the relevant columns. Pay attention to the 360-day deduction period and retention of materials, etc.
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Professional consultant answers
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
In pure agency import transactions, customs declaration can be filed either in the name of the agency company or the consignor, depending on the specific circumstances.
If filed under the agency company's name, commonly referred to as "dual-header" declaration, the agency company acts as the operating unit, while the consignor serves as the consignee. In this case, the agency company assumes certain legal liabilities, such as being held primarily responsible for any inaccuracies in the declaration. However, the advantage is that the process is relatively straightforward, making it suitable for consignors unfamiliar with customs procedures.
If filed under the consignor's name, the consignor is fully responsible for the accuracy and authenticity of the goods, while the agency company only assists with the formalities. This approach is more suitable for consignors who are very familiar with the goods and have some experience with customs declaration. When making a choice, both parties should consider factors such as the nature of the goods and their willingness to bear responsibilities.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
Generally, if the consignor wishes to maintain full control over the import process and is familiar with customs procedures, filing under the consignor's name is more appropriate. This allows the consignor to communicate directly with customs and stay updated on the status of the goods.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If the consignor is unfamiliar with customs procedures and prefers the agency company to assume more responsibility, filing under the agency company's name is better, as the agency can handle customs matters more efficiently based on its experience.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
From a tax perspective, filing under the consignor's name allows the consignor to directly use the customs import VAT special payment document for tax deduction, simplifying the process.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
When filing under the agency company's name, the agency must ensure clear communication with the consignor to guarantee the accuracy of the declaration information and avoid errors due to miscommunication.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Regardless of whose name is used, the consignor and the agency company should sign a detailed agency import agreement to clarify their rights and obligations, especially regarding responsibility allocation during the customs declaration process.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
If the goods involve special regulatory requirements or complex declaration elements, filing under the agency company's name may be more advantageous, as the agency is more familiar with policies and procedures.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
For smaller consignors without a professional customs team, filing under the agency company's name can save time and effort, ensuring a smooth import process.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
When filing under the consignor's name, the consignor must assign personnel to track the declaration progress and promptly address any issues raised by customs to ensure efficient completion.